Patrick Carlin Hickey, et al. - Page 15

                                        -15-                                          
          Petitioners assert that Cox violated IRM section 4565.21(1) when            
          he continued a civil examination after finding a firm indication            
          of fraud.  Petitioners assert that Cox violated IRM section                 
          4565.21(1) when he spoke to Voorhees about the making of                    
          petitioner’s criminal referral to CID.  Petitioners assert that             
          Cox violated section 7605(b) by conducting a second examination             
          of petitioner’s books and records.                                          
               With the exception of petitioners’ assertion concerning                
          section 7605(b), petitioners’ two assertions are the same                   
          assertions that petitioner made in the criminal case and that               
          were not accepted by either the District Court or the Court of              
          Appeals for the Sixth Circuit.  See Hickey v. United States,                
          supra.  Respondent notes that petitioners’ current assertions on            
          the applicability of IRM section 4565.21(1) are similar to the              
          assertions that petitioner made in the criminal case in his                 
          motion to suppress and argues that the District Court’s                     
          disposition of that motion may estop petitioners from making                
          those same assertions here.  Respondent makes no mention of the             
          fact that petitioner also made the same assertions in connection            

               4(...continued)                                                        
                    (b) Restrictions on Examination of Taxpayer.--No                  
               taxpayer shall be subjected to unnecessary examination                 
               or investigations, and only one inspection of a                        
               taxpayer’s books of account shall be made for each                     
               taxable year unless the taxpayer requests otherwise or                 
               unless the Secretary, after investigation, notifies the                
               taxpayer in writing that an additional inspection is                   
               necessary.                                                             





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